Investiční pobídky v daňové oblasti

Abstract

The Thesis is concerned with questions of the investment incentives providing in the Czech Republic, namely in a form of tax abatements of legal persons´ income taxes. The Theoretical Part describes the general orientation in the given sphere including sketching out the process of the investment incentives providing in practice. The abatement height assessment with regard to the public support maximum height, typical examples and calculations for individual beneficiaries of the investment incentives including the impacts in cases of the general of individual conditions non-fulfillment are stated in the Thesis in the part „Practical Solutions and Impacts“.